BQ General expenditure tax (GET) Rates Bonaire, Sint Eustatius and Saba (BES Islands) — General expenditure tax (GET)

General VAT Rate Other Rates Local Currency
8% 30%, 25%, 22%, 18%, 10%, 7%, 5%, 0% US Dollar (USD)

Bonaire, Sint Eustatius and Saba (BES Islands)'s general VAT rate is 8%, with other rates including 30%, 25%, 22%, 18%, 10%, 7%, 5% and 0% that can apply to certain transactions. The General expenditure tax (GET) is administered by the Belastingdienst Caribisch Nederland in Kralendijk.

The VAT on goods ranges from 6% to 8%, and on services ranges from 4%-6%. These rates also apply to Sint Eustatius and Saba.

Bonaire, Sint Eustatius and Saba (BES Islands)'s consumption tax is called the General expenditure tax (GET), locally known as Algemene bestedingsbelasting, which was introduced in January 2011.


Bonaire, Sint Eustatius and Saba (BES Islands) GET rates for 2017

Bonaire:

Standard rate for services provided
6%
Standard rate for delivery of goods
8%
Standard rate for import of goods
8%
Other
25%, 7%, 0%

Sint Eustatius and Saba:

Standard rate of services provided
4%
Standard rate for delivery of goods
6%
Standard rate for import of goods
6%
Other
5%, 10%, 18%, 22%, 30%

Bonaire, Sint Eustatius and Saba (BES Islands) GET number format

Businesses in Bonaire, Sint Eustatius and Saba (BES Islands) that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Belastingdienst Caribisch Nederland, and will follow a certain format. The GET number format is 3XX.XXX.XXX (9 digits).


Bonaire, Sint Eustatius and Saba (BES Islands) GET return periods

Businesses in Bonaire, Sint Eustatius and Saba (BES Islands) that are required to collect tax from consumers must file regular tax returns with the Belastingdienst Caribisch Nederland in Kralendijk. Bonaire, Sint Eustatius and Saba (BES Islands)'s GET return periods are:

Monthly


Bonaire, Sint Eustatius and Saba (BES Islands) General expenditure tax (GET) Thresholds

These are the revenue thresholds at which businesses in Bonaire, Sint Eustatius and Saba (BES Islands) are required to start collecting and remitting tax.


Recovery of GET by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Bonaire, Sint Eustatius and Saba (BES Islands) are not required to collect taxes from the consumer.


Bonaire, Sint Eustatius and Saba (BES Islands) VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Bonaire, Sint Eustatius and Saba (BES Islands) VAT refund program, more info can be obtained from the Belastingdienst Caribisch Nederland.


BQ General expenditure tax (GET) Rates Bonaire, Sint Eustatius and Saba (BES Islands) Tax Sources & Citations

  • EN: Bonaire, Sint Eustatius and Saba (BES Islands) Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Bonaire, Sint Eustatius and Saba (BES Islands)'s consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Bonaire, Sint Eustatius and Saba (BES Islands) tax information on this page is incorrect or out of date.
Citations:
  1. Bonaire, Sint Eustatius and Saba (BES Islands) Belastingdienst Caribisch Nederland (accessed 2017)
  2. Ernst & Young global VAT tax study, Bonaire, Sint Eustatius and Saba (BES Islands) (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/bq-bonaire